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Addition u/s 40A(3) - cash payment in excess of ₹ 20000/- - Recipients are illiterate and does not have permanent place of Business and also vendors and Hawkers deliver the sand jelly at the working sites of assessee during odd hours in remote areas - no addition - Tri

Income Tax - Addition u/s 40A(3) - cash payment in excess of ₹ 20,000/- Recipients are illiterate and does not have permanent place of Business and also vendors and Hawkers deliver the sand, jel .....

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